Lembaga Hasil Dalam Negeri
About Lembaga Hasil Dalam Negeri
Lembaga Hasil Dalam Negeri appears in 5 reported Malaysia court cases (2025). Lembaga Hasil Dalam Negeri is recorded as Respondent (3), Plaintiff (1) and Appellant (1). These cases were heard before MYHC (5).
On the court record
The federal tax authority, litigating assessment time-bars and the exhaustion of remedies, double-taxation-treaty interpretation, and the enforcement of tax debts through default judgment and caveats.
Lembaga Hasil Dalam Negeri (the Inland Revenue Board of Malaysia) is the federal tax authority, and it appears in the corpus in revenue litigation ranging from the mechanics of assessment and collection to substantial questions about the reach of Malaysia's taxing jurisdiction. It appears as respondent, plaintiff and appellant in the High Court.
Assessment and the exhaustion of remedies are recurring themes. In one matter the question was whether a taxpayer's objections to a notice of assessment and amended assessment were statutorily time-barred and whether the taxpayer had failed to exhaust the domestic remedies available under the tax legislation before resorting to the courts — the familiar gatekeeping question in tax judicial review. The Board also appeared in an appeal against a deciding order of the Special Commissioners of Income Tax, arising from a taxpayer's application for relief in respect of an alleged error or mistake under section 131 of the Income Tax Act 1967.
A matter of wider significance concerned cross-border taxation. The court observed that a single corporate transaction, routine in form, could raise far-reaching questions about the reach of Malaysia's taxing jurisdiction, the interpretation of a bilateral tax treaty — the Malaysia-Luxembourg Double Taxation Agreement — and the boundaries of public-law supervision of revenue decisions. The Board's enforcement work also generated procedural litigation: a Malay-language matter concerned a default judgment and the validity of service by AR-registered post under Order 10 of the Rules of Court 2012, where the absence of the AR card and the adequacy of substituted service were said to render the judgment irregular and liable to be set aside ex debito justitiae. The Board also litigated the removal of a Registrar's caveat, where non-compliance with the National Land Code procedure and the absence of an appealable decision under section 418 were treated as a jurisdictional bar. The authority's footprint spans assessment, treaty interpretation and the enforcement of tax debts.
How many Malaysia court cases involve Lembaga Hasil Dalam Negeri?
Lembaga Hasil Dalam Negeri appears in 5 reported Malaysia court cases (2025).
Which courts does Lembaga Hasil Dalam Negeri appear in?
Lembaga Hasil Dalam Negeri appears before MYHC (5).
What assessment questions involve the Inland Revenue Board?
Whether a taxpayer's objections to a notice of assessment were time-barred and whether the taxpayer had exhausted domestic remedies before resorting to the courts, and an appeal against a deciding order of the Special Commissioners of Income Tax on a section 131 error-or-mistake application.
What cross-border question did one matter raise?
How far Malaysia's taxing jurisdiction reaches over a corporate transaction, the interpretation of the Malaysia-Luxembourg Double Taxation Agreement, and the boundaries of public-law supervision of revenue decisions.